IDEAS home Printed from https://ideas.repec.org/h/wsi/wschap/9781848160385_0013.html
   My bibliography  Save this book chapter

Management Accounting System for Productivity Improvement in Administrative Departments: Monden's Kaizen System

In: Japanese Cost Management

Author

Listed:
  • YASUHIRO MONDEN

    (Institute of Policy and Planning Sciences, University of Tsukuba, Tsukuba, Ibaraki 305-8573, Japan)

Abstract

The following sections are included:IntroductionManagement-by-Objectives Linked to Management Accounting SystemEstablishing the Corporate Target and Divisional TargetTarget Decomposition and Topics RegistrationTarget assignmentMethod of target assignmentTopics registrationMethods of Investigating the Topics for Improvement: Inventorization of Operations and VV AnalysisInventorying the operationsPreparation of the “Operations Items List”Preparation of the “Operations Inventory Table” (Necessary-Time Matrix)Determination of the topics for improvementVV analysis (Value and Volume Analysis)Satisfaction deploymentComparison with the proper number of staff in each departmentEstimation of the Correct Number of Employees and Evaluation of Actual WorkforceThe corporate-wide (or departmental) proper number of administrative employees (CNE)The departmental proper number of employee (DNE)The estimation of the proper number of employees in each factory's administrative department (ENEF)Performance Evaluation in the Management-by-Objectives systemCareer Development ProgramConclusionAcknowledgmentsReferences

Suggested Citation

  • Yasuhiro Monden, 2000. "Management Accounting System for Productivity Improvement in Administrative Departments: Monden's Kaizen System," World Scientific Book Chapters, in: Japanese Cost Management, chapter 13, pages 289-315, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9781848160385_0013
    as

    Download full text from publisher

    File URL: https://www.worldscientific.com/doi/pdf/10.1142/9781848160385_0013
    Download Restriction: Ebook Access is available upon purchase.
    File URL: https://www.worldscientific.com/doi/abs/10.1142/9781848160385_0013
    Download Restriction: Ebook Access is available upon purchase.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wsi:wschap:9781848160385_0013. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Tai Tone Lim (email available below). General contact details of provider: http://www.worldscientific.com/page/worldscibooks .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.